Thompson v. Commissioner’s Empirical Analysis
1982
Citation profile
3 federal appellate · 1 district ·
How this case has been cited
Cited by 102 later decisions — most recently March 2019 · most notably Jarvis v. Commissioner (1982), Phillips v. Commissioner (1986)
3 federal appellate · 1 district ·
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Relies on Cupp v. Commissioner · Bouhlas v. Trans World Airlines, Inc · United States v. Johnson · Reiff v. Commissioner · United States v. Moore
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 102 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“every married individual * * * who makes a single return jointly with his spouse under section 6013.”
9 later decisions quote this exact passage“[m]erely relying upon [his] own uninformed beliefs that [he was] excused from answering such questions is clearly insufficient to constitute reasonable cause for failure to file.”
3 later decisions quote this exact passage · from the majority“used the rates applicable in the case of married individuals filing separate returns to calculate the deficiencies....”
1 later decision quote this exact passage
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.